Section 20 in The Rehabilitation Finance Administration Act, 1948
20. Exemption from taxes.-
Notwithstanding anything contained in the Indian Income-tax Act, 1922 (11 of 1922)[See now the Income-tax Act, 1961 (43 of 1961)], or in any other enactment for the time being in force relating to income-tax, super-tax or business profits tax, the Administration shall not be liable to pay any income-tax, super-tax or business profits tax or any incomes, profits or gains.
